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FATCA/CRS: Cayman Islands 2026 Deadlines & Jurisdictions
On March 31, 2026, the Cayman Islands Department for International Tax Cooperation (DITC) announced the FATCA and Common Reporting Standard (CRS) deadlines and the publication of CRS Participating and Reportable Jurisdictions. Reporting Deadlines CRS Reportable Jurisdictions The Cayman Islands published an updated list of CRS Reportable Jurisdictions on March 30, 2026. Cameroon has been added to the Y2025 Reportable Jurisdiction list. The complete list for Y2025 reporting is
Elizabeth A. McMorrow
Apr 1
Cayman Islands CARF Registration Extension
The Cayman Islands announced through a March 25, 2026 Industry Advisory that it is extending the deadline by which Cayman Reporting Crypto-Asset Service Providers (RCASPs) must register under the Crypto-Asset Reporting Framework (CARF). New Registration Deadline The deadline was April 30, 2026 and the new deadline is January 31, 2027. The extension is necessary to allow the Cayman Islands Department for International Tax Cooperation (DITC) time to build functionality in the e
Elizabeth A. McMorrow
Mar 26
Cayman Islands PPoC Extension
The Cayman Islands announced an extension to the new requirement that the Principal Point of Contact (PPoC) be a resident in the Cayman Islands. FI Registration Deadline For entities created in 2025, the Cayman Islands requires that reporting and non-reporting Financial Institutions (FIs) submit a “Notification” by registering in the Cayman Islands DITC Portal by April 30, 2026. Registration is required under both the U.S.-Cayman Islands FATCA IGA and the Common Reporting Sta
Elizabeth A. McMorrow
Jan 22
Cayman Islands CRS Updates for 2026
The Cayman Islands published updated regulations related to the Common Reporting Standard (CRS). Certain changes are effective as of January 1, 2026 while others will come into effect in subsequent years. Primary Point of Contact (PPoC) Currently, as part of the online Cayman Islands Notification process, it is necessary to appoint an Authorizing Person and Principal Point of Contact (PPoC) for each Financial Institution (FI). The PPoC can be an individual who is resident out
Elizabeth A. McMorrow
Dec 10, 2025
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